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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
order to be considered validly signed, also include your spouse's IF you live in... THEN mail Form 1040-X
PIN; last name; date of birth; and IP PIN, if applicable. The and attachments to...
practitioner can provide you with details.
Alabama, Arkansas, Florida, Department of the Treasury
Georgia, Louisiana, Mississippi, Internal Revenue Service
Paid Preparer Oklahoma, or Texas Austin, TX 73301-0052
Generally, anyone you pay to prepare your amended return must
sign it and include their Preparer Tax Identification Number Alaska, Arizona, California,
(PTIN) in the space provided. The preparer must give you a copy Colorado, Hawaii, Idaho, Iowa,
Kansas, Michigan, Montana, Department of the Treasury
of the amended return for your records. Someone who prepares Nebraska, Nevada, New Mexico, Internal Revenue Service
your amended return but doesn’t charge you shouldn’t sign. North Dakota, Ohio, Oregon, Ogden, UT 84201-0052
South Dakota, Utah, Washington,
Assembling Your Return or Wyoming
Assemble any schedules and forms behind Form 1040-X in the Connecticut, Delaware, District of
order of the “Attachment Sequence No.” shown in the upper-right Columbia, Illinois, Indiana,
corner of the schedule or form. If you have supporting Kentucky, Maine, Maryland,
statements, arrange them in the same order as the schedules or Massachusetts, Minnesota, Department of the Treasury
forms they support and attach them last. Don’t attach a copy of Missouri, New Hampshire, New Internal Revenue Service
your original return, correspondence, or other items unless Jersey, New York, North Carolina, Kansas City, MO 64999-0052
required to do so. Pennsylvania, Rhode Island,
South Carolina, Tennessee,
Attach to the front of Form 1040-X: Vermont, Virginia, West Virginia, or
• A copy of any Form W-2; Form W-2c; or Form 2439, Notice to Wisconsin
Shareholder of Undistributed Long-Term Capital Gains, that A foreign country, U.S. territory;* or Department of the Treasury
supports changes made on this return; use an APO or FPO address, or Internal Revenue Service
• A copy of any Form W-2G, Certain Gambling Winnings; or file Form 2555 or 4563, or are a Austin, TX 73301-0215
Form 1099-R that supports changes made on this return, but dual-status alien
only if tax was withheld; and *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or
• A copy of any Form 1042-S, Foreign Person's U.S. Source the Northern Mariana Islands, see Pub. 570.
Income Subject to Withholding; Form SSA-1042S, Social
Security Benefit Statement (Nonresident Aliens); Form
RRB-1042S, Payments by the Railroad Retirement Board
(Nonresident Aliens); or Form 8288-A, Statement of Withholding Private delivery services (PDSs). Taxpayers can use certain
on Dispositions by Foreign Persons of U.S. Real Property PDSs designated by the IRS to meet the “timely mailing as timely
Interests, that supports changes made on this return. filing” rule for tax returns. Go to IRS.gov/PDS for the current list
Attach to the back of Form 1040-X any Form 8805, Foreign of designated services.
Partner's Information Statement of Section 1446 Withholding The PDS can tell you how to get written proof of the mailing
Tax, that supports changes made on this return. date.
If you owe tax and you don’t want to pay electronically, For the IRS mailing address to use if you’re using a PDS, go
enclose (don’t attach) your check or money order in the to IRS.gov/PDSStreetAddresses.
envelope with your amended return. See Line 20, earlier. PDSs can’t deliver items to P.O. boxes. You must use the
U.S. Postal Service to mail any item to an IRS P.O. box
Where To File CAUTION! address.
If you are amending your return because of any of the situations
listed next, use the corresponding address.
Paperwork Reduction Act Notice
IF you are filing THEN mail Form 1040-X We ask for the information on this form to carry out the Internal
Form 1040-X... and attachments to... Revenue laws of the United States. You are required to give us
the information. We need it to ensure that you are complying with
in response to a notice you the address shown these laws and to allow us to figure and collect the right amount
received from the IRS in the notice. of tax.
with Form 1040-NR or Department of the Treasury You are not required to provide the information requested on
1040-NR-EZ Internal Revenue Service a form that is subject to the Paperwork Reduction Act unless the
Austin, TX 73301-0215 form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
If none of the situations listed above apply to you, mail your Internal Revenue law. Generally, tax returns and return
amended return to the Internal Revenue Service Center shown information are confidential, as required by section 6103.
next that applies to you.
We welcome comments on forms. If you have comments
concerning the accuracy of the time estimates or suggestions for
making this form simpler, we would be happy to hear from you.
You can send us comments from IRS.gov/FormComments. Or
you can send your comments to the Internal Revenue Service,
Tax Forms and Publications Division, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Don’t send your Form
1040-X to this office.
Instructions for Form 1040-X (Rev. February 2024) 11
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